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🇫🇷 France · mandate news

France e-invoicing news and updates

Every France e-invoicing change we have recorded — 7 updates, newest first, each one cited. Regulator: DGFiP (Direction générale des Finances publiques). Last change logged 01 Sept 2026.

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France B2B e-invoicing mandate goes live 1 September 2026

The French Finance Act enacted on 2 February 2026 confirmed 1 September 2026 as the mandatory date for B2B e-invoicing. From that date, every VAT-registered business in France must be able to receive e-invoices. Large and mid-sized companies must also issue them. SMEs and micro-enterprises must issue e-invoices by 1 September 2027. DGFiP ran a live pilot February through August 2026 to stress-test the infrastructure. Businesses choose between an approved platform ('plateforme agréée') or Chorus Pro for B2G. Certain invoice types like works contracts still require Chorus Pro only.

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France retires 'PDP' — new official term is 'plateforme agréée'

France's DGFiP officially retired the term 'Partner Dematerialisation Platform (PDP)' from the e-invoicing framework. The new term is 'plateforme agréée' (approved platform), referring to state-registered platforms authorised to send, receive, and transmit invoice and transaction data to the tax authority. Core responsibilities and technical requirements unchanged; only the label is different. All documentation, RFPs and ERP mapping materials should be updated. The 1 September 2026 mandate go-live remains unchanged.

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France PA pilot launches — 106 platforms approved, ~60k businesses joined

DGFiP and AIFE opened the French e-invoicing pilot on 27 February 2026 ahead of the September 2026 mandate. 106 Plateformes Agreees (PA, the renamed PDP) are definitively approved; ~25% operate via white-label models. 60,000 businesses are already in the central directory, with 61 platforms in the pilot. The pilot uses real business data, not test data, and runs through August 2026.

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France proposes 2-year grace period for e-invoicing penalties from September 2026

France's 2026 Budget Law proposes amendments granting a two-year grace period for e-invoicing penalties starting September 2026. The €15-per-invoice fine (capped at €15,000/year per CGI Art.) remains in statute but is suspended during the grace window. France's reception mandate covers all businesses from 1 September 2026; large/mid-sized issuance also from September 2026; SME issuance from September 2027.

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France announces ten simplification measures for September 2026 mandate

The French Government published a package of ten simplification and tolerance measures on 29 August 2025. Key items: the obligation to e-report international incoming invoices at line-item level is removed for both EU and non-EU purchases; no blank e-reports required when no taxable transactions occur; non-established taxpayers e-reporting obligation is postponed to September 2027.

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DGFiP confirmed as Peppol Authority for France

On 8 July 2025, the Direction Generale des Finances Publiques was formally confirmed as the Peppol Authority for France. DGFiP will establish e-invoicing and data interoperability between buyers, sellers, and Plateformes Agreees (PAs). The dedicated registration webform opened on Demarches Simplifiees.

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